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Uniform Throughout the United States: Limits on Taxing as Limits on Spending


Laurence Claus


University of San Diego School of Law

February 2001

Constitutional Commentary, Vol. 18, No. 2

Abstract:     
The Constitution's requirement that federal taxation be "uniform throughout the United States" precludes explicit conditioning of federal taxation upon state political identity. That limitation upon taxation informs the Constitution's obverse requirement that federal spending be for the "common Defence and general Welfare" of the United States. A state's lawful policy choices are elements of its political identity. Conditions on federal spending which explicitly target elements of a state's political identity violate the Constitution's obverse requirements that taxation be uniform and that spending be common and general.

Number of Pages in PDF File: 59

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Date posted: October 3, 2001  

Suggested Citation

Claus, Laurence, Uniform Throughout the United States: Limits on Taxing as Limits on Spending (February 2001). Constitutional Commentary, Vol. 18, No. 2. Available at SSRN: http://ssrn.com/abstract=285596 or http://dx.doi.org/10.2139/ssrn.285596

Contact Information

Laurence Claus (Contact Author)
University of San Diego School of Law ( email )
5998 Alcala Park
San Diego, CA 92110-2492
United States
619-260-5933 (Phone)
619-260-4180 (Fax)
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